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所得税法等の一部を改正する法律（令和八年法律第十二号）による改正後の条文です。変わる言葉に印をつけています。
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この法律は、国税の滞納処分その他の徴収に関する手続の執行について必要な事項を定め、私法秩序との調整を図りつつ、国民の納税義務の適正な実現を通じて国税収入を確保することを目的とする。
The purpose of this Act is to secure national tax revenue through the proper realization of the people's tax liability, while achieving coordination with the private law order, by providing for the matters necessary for the execution of the delinquent tax collection procedure for national taxes and other procedures concerning collection.
この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
国税 国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のものをいう。
national tax: a tax that the national government imposes, other than customs duty, tonnage tax, special tonnage tax, forest environment tax, and special corporate enterprise tax;
地方税 地方税法（昭和二十五年法律第二百二十六号）第一条第一項第十四号（用語）に規定する地方団体の徴収金（都及び特別区のこれに相当する徴収金を含む。）、森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）第二条第五号（定義）に規定する森林環境税に係る徴収金及び特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）第二条第九号（定義）に規定する特別法人事業税に係る徴収金をいう。
local tax: local government levies as prescribed in Article 1, paragraph (1), item (xiv) (Terms) of the Local Tax Act (Act No. 226 of 1950) (including the corresponding levies of Tokyo Metropolis and the special wards), money collected in relation to forest environment tax as prescribed in Article 2, item (v) (Definitions) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019), and money collected in relation to special corporate enterprise tax as prescribed in Article 2, item (ix) (Definitions) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019);
消費税等 消費税、酒税、たばこ税、揮発油税、地方揮発油税、石油ガス税及び石油石炭税をいう。
consumption tax, etc.: consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, and petroleum and coal tax;
附帯税 国税のうち延滞税、利子税、過少申告加算税、無申告加算税、不納付加算税及び重加算税をいう。
accessory tax: from among national taxes, delinquent tax, interest tax, penalty tax for understatement, penalty tax for failure to file, penalty tax for non-payment, and heavy penalty tax;
公課 滞納処分の例により徴収することができる債権のうち国税（その滞納処分費を含む。以下同じ。）及び地方税以外のものをいう。
public charge: a claim that can be collected in accordance with the delinquent tax collection procedures, other than national tax (including the expenses for the delinquent tax collection procedure thereon; the same applies hereinafter) and local tax;
納税者 国税に関する法律の規定により国税（国税通則法（昭和三十七年法律第六十六号）第二条第二号（定義）に規定する源泉徴収等による国税を除く。）を納める義務がある者及び当該源泉徴収等による国税を徴収して国に納付しなければならない者をいう。
taxpayer: a person who is obligated to pay national tax under the provisions of laws concerning national taxes (excluding national withholding tax as prescribed in Article 2, item (ii) (Definitions) of the Act on General Rules for National Taxes (Act No. 66 of 1962)), and a person who must collect that national withholding tax and pay it to the national government;
第二次納税義務者 第三十三条から第四十一条まで（合名会社等の社員等の第二次納税義務）の規定により納税者の国税を納付する義務を負う者をいう。
secondary taxpayer: a person who bears the obligation to pay the national tax of a taxpayer under the provisions of Articles 33 through 41 (Secondary Tax Liability of Members, etc. of General Partnership Companies, etc.);
保証人 国税に関する法律の規定により納税者の国税の納付について保証をした者をいう。
guarantor: a person who has given a guarantee for the payment of a taxpayer's national tax under the provisions of laws concerning national taxes;
滞納者 納税者でその納付すべき国税をその納付の期限（国税通則法第四十七条第一項（納税の猶予の通知等）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限を除く。）までに納付しないものをいう。
delinquent taxpayer: a taxpayer who fails to pay the national tax that is required to be paid by its payment deadline (excluding payment deadlines extended under a tax payment grace period as prescribed in Article 47, paragraph (1) (Notice of Tax Payment Grace Period) of the Act on General Rules for National Taxes, and payment deadlines extended under a grace period for collection or the delinquent tax collection procedure);
法定納期限 国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、国税通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法（昭和四十年法律第三十三号）若しくは相続税法（昭和二十五年法律第七十三号）の規定による延納（第百五十一条の二第一項（換価の猶予の要件等）において「延納」という。）、国税通則法第四十七条第一項に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする。
statutory due date for tax payment: the due date for payment of national taxes under the provisions of laws concerning national taxes (in the case of the following national taxes, the due dates or the days specified respectively therein). In this case, due dates advanced as prescribed in Article 38, paragraph (2) (Advance Demand) of the Act on General Rules for National Taxes, due dates extended by postponement of tax payment under the provisions of the Income Tax Act (Act No. 33 of 1965) or the Inheritance Tax Act (Act No. 73 of 1950) (referred to as "postponement of tax payment" in Article 151-2, paragraph (1) (Requirements for Grace Periods for Realization, etc.)), due dates extended under a tax payment grace period as prescribed in Article 47, paragraph (1) of the Act on General Rules for National Taxes, and due dates extended under a grace period for collection or the delinquent tax collection procedure are not to be included in the due date for payment of the national tax:
国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき国税 その国税の額をその国税に係る同法第十七条第二項（期限内申告）に規定する期限内申告書に記載された納付すべき税額とみなして国税に関する法律の規定を適用した場合におけるその国税を納付すべき期限
national tax to be paid under the provisions of Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of the Act on General Rules for National Taxes: the due date for payment of the national tax when the provisions of laws concerning national taxes are applied by deeming the amount of national tax to be paid as the amount stated in the return form pertaining to the national tax filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of that Act;
国税に関する法律の規定により国税を納付すべき期限とされている日後に納税の告知がされた国税（ハ又はニに掲げる国税に該当するものを除く。） 当該期限
national tax (excluding national tax which falls under sub-item (c) or (d)) for which notice of tax payment is given after the day designated as the due date for payment of the national tax pursuant to the provisions of laws concerning national taxes: the due date;
国税に関する法律の規定により一定の事実が生じた場合に直ちに徴収するものとされている賦課課税方式による国税 当該事実が生じた日
national tax subject to the official assessment system in which the tax is to be collected immediately upon the occurrence of a certain event pursuant to the provisions of laws concerning national taxes: the day on which the event occurs;
附帯税又は滞納処分費 その納付又は徴収の基因となる国税を納付すべき期限（当該国税がイからハまでに掲げる国税に該当する場合には、それぞれ当該国税に係るイからハまでに掲げる期限（地価税に係る過少申告加算税、無申告加算税及び国税通則法第三十五条第三項に規定する重加算税については、先に到来する期限）又は日）
accessory tax or expenses for the delinquent tax collection procedure: the due date for payment of the national tax that was the cause for payment or collection of such accessory tax or expenses (if the national tax falls under any of sub-items (a) through (c), the due date or day listed respectively in those sub-items pertaining to the national tax (in the case of penalty tax for understatement, penalty tax for failure to file, or heavy penalty tax as prescribed in Article 35, paragraph (3) of the Act on General Rules for National Taxes pertaining to land value tax, the earlier due date)).
徴収職員 税務署長その他国税の徴収に関する事務に従事する職員をいう。
collection official: a district director or any other official engaged in affairs concerning the collection of national taxes;
強制換価手続 滞納処分（その例による処分を含む。以下同じ。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続及び破産手続をいう。
compulsory liquidation procedure: the delinquent tax collection procedure (including dispositions in accordance therewith; the same applies hereinafter), compulsory execution, auction as a means of enforcing a security interest, procedures for the exercise of an enterprise mortgage, procedures for the exercise of an enterprise value charge, and bankruptcy proceedings;
執行機関 滞納処分を執行する行政機関その他の者（以下「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項（少額訴訟債権執行の開始等）に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人をいう。
enforcement agency: an administrative agency or other person that executes the delinquent tax collection procedure (hereinafter referred to as an "administrative agency, etc."), a court (the court clerk, in the case of enforcement against a claim arising from a small claims action prescribed in Article 167-2, paragraph (2) (Commencement of Enforcement Against a Claim Arising from a Small Claims Action) of the Civil Enforcement Act (Act No. 4 of 1979)), a court enforcement officer, and a bankruptcy trustee.
法人でない社団又は財団で代表者又は管理人の定めがあるもの（以下「人格のない社団等」という。）は、法人とみなして、この法律の規定を適用する。
An association or foundation that is not a corporation and for which a representative or administrator has been designated (hereinafter referred to as an "association or foundation without legal personality") is deemed to be a corporation, and the provisions of this Act apply to it.
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